Discretionary Accounting Behavior of Managers -Analysis of Causal Relationships by Panel data and Survey data-

Research Project

Project/Area Number	25885068
Research Category	Grant-in-Aid for Research Activity Start-up
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Keiai University
Principal Investigator	HIRAYA NOBUHIRO 敬愛大学, 経済学部, 講師 (50715224)
Project Period (FY)	2013-08-30 – 2015-03-31
Project Status	Completed (Fiscal Year 2014)
Budget Amount *help	¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000) Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000) Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords	裁量的会計行動 / 会計的裁量行動 / 実体的裁量行動 / 経営事項審査 / 会計学
Outline of Final Research Achievements	This research examines the causal mechanism of real and accrual earnings management. In particular, it analyze whether construction companies manage earnings to use these manipulation. This research provides evidence suggesting that real and accrual earnings management in the construction industry in Japan. Further, it reveals that real and accrual earnings management affects the evaluation of construction companies in Japan. These results indicate the possibility that construction companies have been selected these manipulations to the purpose of adjusting the scores of the evaluation of themselves.